https://www.taxtmi.com/caselaws?id=6333 An assessment on a deceased taxpayer's legal representative was treated as unsustainable where the Mysore Income-tax Act, 1923 contained no provision comparable to section 24B of the Indian Income-tax Act, 1922 authorising such a levy. The department did not dispute that absence of an express charging mechanism made the assessments invalid, and the later insertion of section 24B in the 1922 Act supported that interpretation. A separate attempt to sustain the demand by treating the taxpayer as a Hindu undivided family also failed because the revenue had proceeded throughout on the basis of individual assessment and could not shift its stand at a later stage. en-us Thu, 29 Jul 1971 00:00:00 +0530 Thu, 04 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6333 An assessment on a deceased taxpayer's legal representative was treated as unsustainable where the Mysore Income-tax Act, 1923 contained no provision comparable to section 24B of the Indian Income-tax Act, 1922 authorising such a levy. The department did not dispute that absence of an express charging mechanism made the assessments invalid, and the later insertion of section 24B in the 1922 Act supported that interpretation. A separate attempt to sustain the demand by treating the taxpayer as a Hindu undivided family also failed because the revenue had proceeded throughout on the basis of individual assessment and could not shift its stand at a later stage. Case-Laws Income Tax Thu, 29 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6333